61.assessed level of material misstatement risk 重大错报风险的评估水平 =pnQ?2Og
62.simall business 小规模企业 S&c5Q*-
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63.accounting system 会计系统 jQ-2SA O
64.test of control 控制测试 ]y"=/Nu-Ja
65.walk-through test 穿行测试 b]N&4t
66.communication 沟通 cPg{k}9Tvy
67.flow chart 流程图 5>~D3?IAd
68.reperformance of internal control 重新执行 ?0lz!Nq'S
69.audit evidence 审计证据 Iq
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70.substantive procedures 实质性程序 ^^*Ia'9
71.assertions 认定 ciFqj3JS
72.esistence 存在 }$(\,SzW
73.occurrence 发生 pfFHuS~
74.completeness 完整性 A!R'/m'VG
75.rights and obligations 权利和义务 XcL%0%`
76.valuation and allocation 计价和分摊 `^h:}V
77.cutoff 截止 \[ 4y
78.accuracy 准确性 Sar1NkD#
79.classification 分类 4`")aM
80.inspection 检查 rCb#E}
81.supervision of counting 监盘 z:u)@>6D1
82.observation 观察 xT!<x({
83.confirmation 函证 Bi>]s%zp
84.computation 计算 ,,lR\!>8
85.analytical procedures 分析程序 M;YJpi
86.vouch 核对 "+Sq}WR
87.trace 追查 #er% q:
88.audit sampling 审计抽样
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89.error 误差 ]0W64cuT
90.expected error 预期误差 $xjfW/k?M
91.population 总体 Q8$;##hzt
92.sampling risk 抽样风险 SIc~cZ!Yu
93.non- sampling risk 非抽样风险 U\M9
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94.sampling unit 抽样单位 \r [@A3O
95.statistical sampling 统计抽样 08! _B\
96.tolerable error 可容忍误差 f>3)}9?xc}
97.the risk of under reliance 信赖不足风险 N7YCg
98.the risk of over reliance 信赖过度风险 {SD%{
99.the risk of incorrect rejection 误拒风险 .K`n;l
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100. the risk of incorrect acceptance 误受风险 ^66OzT8A
101.working trial balance 试算平衡表 (!YJ:,!so
102.index and cross-referencing 索引和交叉索引 aIh} j,
103.cash receipt 现金收入
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104.cash disbursement 现金支出 *zW]IQ'A
105.bank statement 银行对账单 .L]5,#2([
106.bank reconciliation 银行存款余额调节表 qk(bA/+e
107.balance sheet date 资产负债表日 9vSKIq
108.net realizable value 可变现净值 S(CVkCP
109.storeroom 仓库 LXPO@2QF
110.sale invoice 销售发票 $: |`DCC
111.price list 价目表 \&ki79Ly-
112.positive confirmation request 积极式询证函 M9m~ck
113.negative confirmation request 消极式询证函 CF@*ki3X
114.purchase requisition 请购单 ]'w5s dP
115.receiving report 验收报告 w~Nat7nD
116.gross margin 毛利 }X/YMgJ
117.manufacturing overhead 制造费用 5UG9&:zu'V
118.material requisition 领料单 OhlK;hvdB*
119.inventory-taking 存货盘点 gGx(mX._L?
120.bond certificate 债券 6a_U[-a9;
121.stock certificate 股票 kGYsjhL\d
122.audit report 审计报告 nwC*w`4
123.entity 被审计单位 ^ meU&
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 )jg*u}u
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126.qualified opinion 保留意见 q ywl
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127.disclaimer of opinion 无法表示意见 o4Cq /K
128.adverse opinion 否定意见